Campbell Industries produces two electronic decoders, P and Q$.$ Decoder P is more sophisticated and requires more programming and testing than does Decoder Q$.$ Because of these product differences, the company wants to use activity$-$based costing to allocate overhead costs. It has identified four activity pools. Relevant information follows:

Activity Pools Cost Pool Total Cost Driver

Repair and maintenance on assembly machine $ $93,500$ Number of units produced

Programming cost $87,690$ Number of programming hours

Software inspections $6,820$ Number of inspections

Product testing $14,350$ Number of tests

Total overhead cost $ $202,360$

Expected activity tor eacn product tollows:

Required

a$.$ Compute the overhead rate for each activity pool.

b$.$ Determine the overhead cost allocated to each product.

Complete this question by entering your answers in the tabs below.

Required A

Compute the overhead rate for each activity pool.

Note: Round your answers to $2$ decimal places.